How do foreign subsistence rates work for Irish business travel?

Foreign subsistence is set per country (and often per city) in Department of Public Expenditure Circular 07/2017. Each location has an overnight rate covering accommodation and three meals, plus day rates for absences of 10 hours or more and 5 to 10 hours. The rates are expressed in each country's own currency, not euro — for example London is in sterling and New York in US dollars.

What is the difference between vouched and unvouched foreign subsistence?

Unvouched is the flat overnight rate — a single allowance covering accommodation and three meals with no receipts. Vouched is the Vouched Accommodation (VA) rate: the receipted cost of accommodation plus a separate listed VA amount covering meals and incidentals. The VA basis is used in specific cases — always for Brussels overnight stays, where accommodation is provided at no cost, or where the employer sources the accommodation.

Are the foreign subsistence rates in euro?

Not for non-euro countries. The schedule lists each country's rates in its own currency — sterling for the UK, US dollars for the United States, yen for Japan, and so on. Euro-area countries are in euro. This is a common source of error when the figures are copied without noting the currency.

What happens for long foreign assignments?

Foreign subsistence is for temporary absences abroad on official business. Extended stays reduce entitlement, and longer foreign assignments are treated differently — Revenue guidance specifically addresses temporary assignees working abroad on assignments of six months or less. Beyond the normal temporary-travel scenario, confirm the treatment with Revenue, as the standard per-diem framework may no longer apply.

Rates & ComplianceUpdated June 2026Verified against Circular 07/2017

International & Foreign Subsistence Rates (Ireland)

Travelling abroad on business raises an immediate question: how much can be reimbursed tax-free? Ireland uses a per-country foreign subsistence schedule — with separate overnight and day rates, vouched and unvouched options, and rates expressed in each country's own currency. This is a reference guide to how it all works, with a maintained rate table for the most common destinations.

This is a living reference. Foreign rates come from Department of Public Expenditure Circular 07/2017 (effective 1 April 2017), which remains the operative schedule. Figures here are verified against the circular as of June 2026. Rates can be revised — confirm the current schedule for your destination before relying on a figure. General information, not tax advice.

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How Foreign Per-Diems Work

Foreign subsistence is set per country, and often per city, in Circular 07/2017. For each location there are up to three figures.

Overnight rate

A flat allowance covering accommodation and three meals for an overnight stay. Paid without receipts (unvouched).

Day rate (10+ hours)

For an absence abroad of 10 hours or more that doesn't involve an overnight stay.

Day rate (5–10 hours)

For a shorter absence abroad of between 5 and 10 hours.

Rates are in each country's own currency — not euro. London rates are in sterling, US rates in dollars, Tokyo in yen. Only euro-area countries are in euro. Treating a sterling or dollar figure as if it were euro is the single most common foreign-subsistence error.

Vouched vs Unvouched Costs Abroad

There are two ways to handle an overnight stay abroad — and the choice isn't free-for-all; the vouched basis applies in specific situations.

Unvouched — the flat overnight rate

One allowance covering accommodation and three meals.
No receipts required — the traveller keeps any difference.
The default for most overnight foreign trips.

Vouched — the VA (Vouched Accommodation) rate

Receipted accommodation cost plus a separate listed VA amount for meals/incidentals.
Always applies to Brussels overnight stays.
Also where accommodation is provided at no cost, or sourced by the employer.

Long Foreign Assignments & Tapering

Foreign subsistence exists for temporary absences abroad on official business — the expectation is that travel is kept to the minimum the visit requires. The longer someone stays, the less the per-diem model is designed to cover.

Extended stays reduce entitlement — a per-diem set for a short trip isn't intended to run indefinitely.
Longer foreign assignments are treated differently. Revenue guidance specifically addresses temporary assignees working abroad on assignments of six months or less — beyond that, it becomes a more complex assignment-tax question.
For anything beyond a normal short trip, confirm the treatment with Revenue before assuming the standard per-diem framework still applies. We've avoided stating specific foreign tapering percentages here precisely because they're situation-dependent — get them from Revenue for your case.

Country-Rate Reference Table

Common destinations for Irish business travellers, with exact figures from Circular 07/2017. Note the currency column — non-euro countries are in their own currency. The overnight rate covers accommodation and three meals; day rates are for absences of 10+ hours and 5–10 hours.

Country	City / scope	Currency	Overnight	Day 10+ hrs	Day 5–10 hrs
United Kingdom	London	GBP £	199.29	66.43	33.22
United Kingdom	Elsewhere	GBP £	139.71	46.57	23.29
United States	New York	USD $	318.50	106.17	53.08
United States	Washington DC	USD $	268.50	89.50	44.75
France	Paris	EUR €	316.50	105.50	52.75
Germany	Berlin	EUR €	239.50	79.83	39.92
Germany	Elsewhere	EUR €	176.50	58.83	29.42
Netherlands	Amsterdam	EUR €	222.00	74.00	37.00
Belgium	Brussels (VA only)*	EUR €	—	80.50	40.25
Belgium	Elsewhere	EUR €	193.20	64.40	32.20
Spain	Madrid	EUR €	287.00	95.67	47.83
Italy	Rome / Naples	EUR €	260.00	86.67	43.33
Italy	Milan, Florence, Venice	EUR €	326.50	108.83	54.42
Austria	Vienna	EUR €	213.00	71.00	35.50
Switzerland	Geneva	CHF	363.00	121.00	60.50

Source: Circular 07/2017 (Subsistence Allowances Abroad), Department of Public Expenditure, effective 1 April 2017. Figures in each country's listed currency. Verified June 2026. *Brussels uses the Vouched Accommodation basis only — vouched accommodation cost plus €120.75; the day rates shown apply.

This is a curated subset. Circular 07/2017 lists roughly 150 countries, many with city-specific rates and some with vouched-only or "B&B plus" arrangements. For any destination not shown — or before relying on a figure — check the full schedule in Circular 07/2017 (available at circulars.gov.ie), or confirm with your accountant. Locations not in the circular should be confirmed with Revenue before travel.

How Expense.ie Helps

Foreign per-diems built in

The full tracker supports foreign subsistence for overseas trips, applying the correct per-country overnight and day rates rather than a domestic default.

Currency handled correctly

Because rates are in local currency, the right basis is applied per destination — avoiding the euro-mix-up that catches manual calculations out.

Records for cross-border trips

Overseas and cross-border trips are logged with dates, destination, and the rate basis applied — ready for ERR and any Revenue query.

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Related Resources

Cross-Border Travel

NI/UK and EU trips: mileage stays domestic, subsistence goes international.

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Domestic Overnight Rates

The Irish €205.53 overnight rate, Dublin vouched, and the night limits.

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T&S Calculator

Calculate mileage and subsistence for a trip using current rates.

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Get Foreign Subsistence Right

Expense.ie applies the correct per-country foreign rates and basis, keeps overseas and cross-border trips properly recorded, and produces ERR-ready exports — so international travel claims hold up without the manual currency guesswork.

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General information, not tax advice. Confirm current rates in Circular 07/2017.